Lehigh Mfg. Co. v. United States

Citations

• 153 F. 596
• 1907 U.S. App. LEXIS 5118

Syllabus

<p>1. Customs Duties — Classification—Finished Castings.</p> <p>Tbe provision for “castings” in Tariff Act July 24, 1897, c. 11, § 1, Schedule C, par. 148, 30 Stat. 163 [U. S. Comp. St. 1901, p. 1640], does not include cast-iron machinery parts, which have been drilled, bored, planed, fitted, and finished.</p> <p>[Ed. Note. — Interpretation of commercial and trade terms in tariff laws, see note to Dennison Mfg. Co. v. United States, 18 C. C. A. 545.]</p> <p>2. Same — Appeal—Failure to Offer Evidence Before General Appraisees. ■ If an importer desires to have his case heard by the Board of General Appraisers without evidence, on the facts presented to the board by the collector of customs, he may submit it in that form; and on appeal from the board to the Circuit Court, the fact that no evidence was introduced before the hoard or in the Circuit Court is not ground for dismissal of the appeal.</p>